applicable accumulation test minimum rate
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 7702 — in this section (4 versions over time)
For purposes of paragraph (2)(A), the term “applicable accumulation test minimum rate” means the lesser of—
(A) an annual effective rate of 4 percent, or
(B) the insurance interest rate (as defined in subsection (f)(11)) in effect at the time the contract is issued.